Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
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